Section 29 of the CGST Act, 2017 — Registration ——The appellant submitted that the Proper Officer has cancelled its GSTIN due to non filing of returns for a continuous period of six months. Being aggrieved with the impugned order dated 01.01.2021, the appellant has filed the appeal on 08.04.2021. The authority observed that the appellant vide their E mail dated 05.08.2021 submitted that his GST registration has been revoked and he want to withdraw the appeal.

Held that:- The Hon’ble authority allowed the appellant to withdraw the appeal.